Miscellaneous 2011

Consolidations weakest link - The use of the TCSA

Source: National

Published Date: 10 Feb 2011

 

This presentation covers:

  • consolidation's weakest link - The use of the TCSA
  • use of TCSA - The saga to date
  • rights to future income (RTFI)
  • provision of goods (other than trading stock)
  • “residual” application but critical impacts – s 701-55(6).

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Individual Session

Consolidation developments: The use of "tax cost setting amount" - The never-ending saga

Author(s): Andrew De Wijn , Ken Spence

Details

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2011

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